Which of the following taxpayers is required to file a Form $8862$ to claim certain credits after disallowance?

Annabella and Taylor, because their Child and Dependent Care Credit was disallowed due to a math error.

Bruce, because his American Opportunity Tax Credit was disallowed in $2021,$ but he now meets all the requirements for the AOTC and wants to claim the credit on his $2023$ tax return.

Ilyas and Jacob. Their Earned Income Credit $($EIC$)$ was disallowed in $2020.$ They filed Form $8862$ and received the EIC in $2022$ and would like to receive EIC again in $2023.$

Kayne and Libbie, because they received a final determination that their Child Tax Credit was disallowed in $2021$ due to fraud.